Government budget procedure deadlines

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Publishers and editors, take note: Government entities must meet these deadlines according to state law.

Sept. 9: Last day for second publication of proposed levy, budget, and notice to taxpayers of public hearing. (I.C. 6-1.1-17-3)

Sept. 16: Last possible day for units to submit proposed budgets, rates, and levies to county fiscal bodies for non-binding review and recommendation. Must be 45 days before the civil taxing unit adopts its tax rate, levy and budget. This applies to taxing units not subject to binding review. (I.C. 6-1.1-17-3.5)

Sept. 30: Deadline for second and third class cities to adopt salary ordinances. (I.C. 36-4-7-3)

Sept. 30: Last possible day for taxing units subject to binding adoption to submit proposed budgets, rates, and levies to the appropriate city/town or county fiscal body for adoption. Must be 30 days before city/town or county fiscal body adopts budgets.

Units subject to binding adoption include conservancy districts with appointed boards, all solid waste management districts, all fire protection districts, and units with appointed governing bodies with a proposed budget increase from the previous year over the assessed value growth quotient. (I.C. 6-1.1-17-20)

Oct. 21: Last day for taxing units’ public hearing on their budget, except for Marion County and second-class cities, which may hold the hearing anytime after introduction of budget (I.C. 6-1.1-17-5)

Oct. 28: Last day 10 or more taxpayers may object to a budget, tax rate or tax levy of a political subdivision. Must occur not more than seven days after the hearing. [I.C. 6-1.1-17-5(b)]

Nov. 1: Deadline for all taxing units to adopt budgets, rates and levies. [I.C. 6-1.1-17-5(a)]

Nov. 3: Last day for taxing units to file adopted budgets with county auditor and County Tax Adjustment Board (TAB). Must be no later than two days after budget adoption. (I.C. 6-1.1-17-5)

Nov. 18: Only if the budgets, tax rates, or tax levies are modified by the TAB or county auditor, the county auditor is required – within 15 days of the modification – to publish a notice (“TAB chart”) of the adopted tax rates for the various funds in each tax district. (I.C. 6-1.1-17-12

Nov. 28: Last day for taxpayers to object to county TAB or county auditor’s modifications to unit’s tax rate, levy, or budget as published in the TAB chart. Must be filed no later than 10 days after the publication of the TAB chart. Appeal would be filed with county auditor. (I.C. 6-1.1-17-13)

Dec. 30: Deadline for counties other than Marion County to adopt salary ordinance. (I.C. 36-2-5-3)

Source: State Depart­ment of Local Govern­ment Finance

 

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